Work in Progress
Date recorded:
The Staff will present their analysis on the feedback received on the following tentative agenda decision at a future meeting:
- IFRS 3 Business Combinations — Acquisition of a group of assets that does not constitute a business
The Staff are currently in the process of analysing the following matter:
- IFRS 9: Dual currency bonds – whether a dual currency bond meets the solely payments of principal and interest condition in IFRS 9